IS PAYMENT AND CONSIGNMENT PROCEDURE AN IMPEDIMENT IN GIVING A JUDGMENT THAT MIGHT REPLACE AN AUTHENTIC ACT?
IS PAYMENT AND CONSIGNMENT PROCEDURE AN IMPEDIMENT IN GIVING A JUDGMENT THAT MIGHT REPLACE AN AUTHENTIC ACT?

Summary/Abstract: This article intends to deal with a topic that is of interest in practice of both courts and judicial executors as well as of fiscal enforcement bodies.The entry into force in 2016 of the Fiscal Procedure Code and of the Fiscal Code has generated and still generates a series of contradictions in the specialized practice, and on the background of these contradictions the practice of courts is different, in that the same article of law is differently interpreted by courts of the same degree.Through this article I set out to highlight the importance of issuing a Fiscal Certificate at the moment of an asset’s alienation, regardless of its nature and of how it is alienated, taking into account that in practice there are numerous cases where assets are alienated without observation of legal provisions.Thus, this article intends to deal with the modality in which the payment and consignments procedure can be used in order to lead to a decision taken so that it may replace an authentic act, but without going beyond the mandatory provisions of the law.

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